CLASSROOM
TENTATIVE

SCHEDULES


Aug 7, 2017 9:00 am 18:00 pm
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NON-IT COURSES

ACCOUNTING FOR NON-ACCOUNTANTS

DESCRIPTION
Accounting for Non-Accountants is specially designed to cater to non-accountants in need of practical, day-to-day accounting knowledge and skills needed to understand and interpret accounting reports used in making effective business decisions.
COURSE CONTENT

Duration: (16 hours)

OBJECTIVE:

At the end of the 16-hour workshop, the participants are expected to understand:

  • The importance of their tasks in financial accounting and recording
  • The extent of their contribution to sound operating control
  • The extent to which they can use accounting data in carrying out their work effectively and efficiently

MODULE 1: INTRODUCTION

Leveling of Expectations

  • Individual Activity: Participants’ expectations

Write on a piece of paper the following:

  • Background – education and experience, especially those related to accounting, basic duties and responsibilities
  • Expected benefits from the seminar relevant to personal knowledge and duties and responsibilities in the office

Lecturette:

  • Workshop objectives [compare with participants’ expectations and rationalize the exclusions of expected topics]
  • Workshop format and methodology

Grouping of participants, maximum of 3 members each group

The Workshop Coverage in Perspective

Lecturette:

In terms of function

  • Sales and delivery
  • Purchasing/Procurement
  • Inventory
  • Human Relations/Personnel

In terms of activity

  • Document generated
  • Data provided
  • Report generated

MODULE 2:  ACCOUNTING OVERVIEW

Lecturette:

The business cycle

  • Planning and budgeting cycle
  • Revenue and collection cycle
  • Purchase and disbursement cycle
  • Other business cycle

Individual Activity – Testing the cycles (30 minutes)

Lecturette:

Planning and Budgeting

  • Planning and budgeting differentiated
  • Purposes and uses of a budget
  • Types of budgeting

Accounting in a Nutshell

  • What is accounting?
  • Financial vs. Management Accounting
  • Debit/Credit vs. Increase/Decrease

The Accounting Cycle

  • Input – analyzing and documenting
  • Processing – journalizing and posting
  • Output – preparing the trial balance, adjusting and closing; preparing reports
  • Subsidiary accounts

Wrap up of Module 2 and Q&A

Fun Game 1

Individual Activity – Another test of the cycles (30 minutes)

MODULE 3: ACCOUNTING AND REPORTING

Lecturette:

Basic accounting equation

Basic accounting concepts

  • Business entity concept
  • Cost concept
  • Matching principle

Types of organizations

  • Single proprietorship
  • Partnership
  • Corporation

Lecturette:

Books of Accounts

  • Special books of accounts
  • General journal and general ledger
  • Subsidiary ledgers

Basic Financial Statements

  • Balance Sheet
  • Income Statement
  • Statement of Changes in Equity
  • Cash Flow Statement

Individual Activity – An accounting test

Wrap up of Module 3 and Q&A

MODULE 4:  SALES AND DELIVERY SYSTEM

Group Activity 1 – Describe own system using parameters of lecturette DAY 2

Lecturette:

Sales and delivery system in a nutshell

  • Policies
  • Normal procedures
  • Control points in the policies and activities
  • Analysis of other’s systems

Components of the system

  • Number of staff and work distribution (factors affecting manpower complement)
  • Documents issued
  • Distribution of documents
  • Use of the documents by recipient
  • Reports generated/received

Wrap up of Module 3 and Q&A

MODULE 5:  PROCUREMENT SYSTEM

Group Activity 2 – Describe own system using parameters of lecturette

Group Activity2 (Continuation)

Lecturette:

Procurement system in a nutshell

  • Polices
  • Normal procedures
  • Control points in the policies and activities
  • Analysis of other’s systems

Components of the system

  • Number of staff and work distribution (factors affecting manpower complement)
  • Documents issued
  • Distribution of documents
  • Use of the documents by recipient
  • Reports generated/received

 

MODULE 6:  INVENTORY SYSTEM

Wrap up of Module 4 and Q&A

Group Activity 3 – Describe own system using parameters of lecturette

Lecturette:

Inventory system in a nutshell

  • Polices
  • Normal procedures
  • Control points in the policies and activities
  • Analysis of other’s systems

Components of the system

  • Number of staff and work distribution (factors affecting manpower complement)
  • Documents issued
  • Distribution of documents
  • Use of the documents by recipient
  • Reports generated/received

Wrap up of Module 5 and Q&A

MODULE 7: PERSONNEL SYSTEM

Group Activity 4

Lecturette:

Personnel system in a nutshell

  • Polices
  • Normal procedures
  • Control points in the policies and activities
  • Analysis of other’s systems

Components of the system

  • Number of staff and work distribution (factors affecting manpower complement)
  • Documents issued
  • Distribution of documents
  • Use of the documents by recipient
  • Reports generated/received

Wrap up of Module 6 and Q&A

Written evaluation of Seminar 

Closing Ceremonies; Awarding of Certificates of Attendance